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LKPM Registration in Indonesia
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The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
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FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
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